TaxTMI 
TaxTMI 
1991 (9) TMI 176
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....llr., C. Ex., Bombay II against the order-in-original No. V-Adj (Laxmi) 4- 85/90 dated, 7-9-1990 passed by the Asstt. Collr., C. Ex., Dn. III, Bombay II, in respect of M/s. Laxmi Boilers, 12A Chandivali Indust. Estate, Saki Vihar Rd., Bombay 72 (hereinafter called the Respondent). 2. The E.A. 2 has been filed on the following grounds:- Under the renewed Tariff installation, erection, commissioning and supervising charges have to be included in the assessable value. Whenever the boilers are cleared invariably it will be contracted obligation of the assesses to install/erect and commissioning the same under technical supervision. The boilers became fully manufactured goods after they had been erected at site. They cannot be considered a....
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....hat where the boiler is fixed to the earth it seizes to be goods and is immovable property. They relied on the Supreme Court judgment reported in 1987 (27) E.L.T. 553 (S.C). (c) That the boiler is cleared in knock down condition. The boiler is marketable at the factory gate. The price of all bought out items and those manufactured in the factory is included in one single contract price as filed in P.L. Part II. The C. Ex. duty is being paid on contract price of the boiler in part II. At site it is only assembled without bringing any bought out items on the site. As such no manufacturing activity is carried out at site. No new commodity comes into existence at site. Thus the judgment of Unicorn Industries v. Collr., C. Ex. referred in the....
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....d to the grounds as immovable property. The Consultant has claimed that, the ratio of the decision in the case of M/s. Unicorn Industries v. Coll., C. Ex, - 1990 (50) E.L.T. 279 (Tri.) is not applicable in the Respondents case. In the said case, only some parts were manufactured by the said factory and the others were being bought out from the market and combined together at the factory site to manufacture an excisable item. In the Respondents case, entire boiler with accessories are manufactured by the respondents in their premises and supplied to the buyers only after testing the completed unit for faults etc. The respondents seek to rely on the decision of the Tribunal in the case of I.A.E.C. Bakers P. Ltd. - 1990 (48) E.L.T. 388 (Tri.) ....
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....embly at site, but duty determined only when cleared from the manufacturing unit. 8. I also find from the Review order that, the Asstt. Collr. findings upholding the respondents claim for exclusion of installation and commissioning charges from the assessable value is sought to be reversed on the basis of the decision of CEGAT in the case of Unicorn Industries v. Collr., C. Ex. However I find that the, said decision of M/s. Unicorn Industries case is not similar to the facts and circumstances of this case. The decision of the Tribunal in the case of I.A.E.C. Bakers (also relied upon by the Respondents) is more relevant for the reason that, the respondents are manufacturing complete boilers in their factory and thereafter clearing it in C....